BG 15.16

15.16 द्वौ two? इमौ these? पुरुषौ Purushas (beings)? लोके in the world? क्षरः the perishable? च and? अक्षरः the imperishable? एव even? च and? क्षरः the perishable? सर्वाणि all? भूतानि beings? कूटस्थः the immutable (unchanging)? अक्षरः the imperishable? उच्यते is called.Commentary Now the Lord describes the three aspects of the divine existence. One is the individual soul called the perishable? the second is the imperishable or the Maya Sakti of the Lord and the third is the Purushottama or the Supreme Being.The perishable comprises the whole world of changing forms. From Brahma down to the tiny blade of grass? all movable and immovable objects? all that can be thought of by the mind? all that is made up of the five elements? all that is changing? all that has names and forms? all that appears to the naked eye and what is described as the body and the modifications of the field? in the thirteenth chapter? are Kshara or the perishable. Kshara is the changing one. It is the everchanging form of matter which is inert or insentient. Akshara is the changeless.In Samsara there are two categories arranged in two separate groups of beings? called Purushas? as they are the limiting adjuncts of the Purusha. Maya Sakti? the illusory power of the Lord? is the seed from which the perishable being takes its birth. It is the seat of all the latent impressions of desires? actions? etc.? of various perishable creatures. Maya Sakti is the Akshara Purusha. The unmanifest condition is generally described as deep ignorance or sleep for there is neither consciousness nor unconsciousness. It is only a potential state. It is the condition in which all forms of life with its accompanying limitations lie latent? just as the tree lies latent in the seed of the fruit. In this state matter and energy are one. In this state sound? matter and energy exist in an undifferentiated state. In this state the Gunas exist in a state of eilibrium.The imperishable is known as the Kutastha? i.e.? that which remains immovable like a heap. That which is at the root (Kuta) of all these beings is the Kutastha. Or? Kuta also means illusion? and Kutastha means that which manifests itself in diverse forms of illusion. That which conceals the Truth and shows the false thing and deceives the worldyminded people is Maya or Kuta. That which is of the form of the AvaranaVikshepa Sakti (veiling and vacillating power) is Kutastha. As this Maya Sakti cannot be destroyed except by the knowledge of the Self? it is said to be endless. That is the reason why this is called Akshara. That seed of Samsara has no end. Therefore? it is said to be imperishable in the sense that it is not destroyed in the absence of knowledge of the Self. But the seed is scorched or destroyed in toto when one gets the knowledge of Brahman. The,illusion vanishes and everything is realised as the one Cosmic Consciousness. Only the illusory perception of matter is destroyed.Purushottama or the highest Purusha is distinct from these two -- the perishable and the imperishable. He is not affected by the evils of the two vehicles or limiting adjuncts of the perishable and the imperishable. He is eternal? pure? intelligent and free by nature.

— vedicscriptures · exposition · source ↗

As already explained, the Lord in His incarnation as Vyāsadeva compiled the Vedānta-sūtra. Here the Lord is giving, in summary, the contents of the Vedānta-sūtra. He says that the living entities, who are innumerable, can be divided into two classes – the fallible and the infallible. The living entities are eternally separated parts and parcels of the Supreme Personality of Godhead. When they are in contact with the material world they are called jīva-bhūta, and the Sanskrit words given here, kṣaraḥ sarvāṇi bhūtāni, mean that they are fallible. Those who are in oneness with the Supreme Personality of Godhead, however, are called infallible. Oneness does not mean that they have no individuality, but that there is no disunity. They are all agreeable to the purpose of the creation. Of course, in the spiritual world there is no such thing as creation, but since the Supreme Personality of Godhead, as stated in the Vedānta-sūtra, is the source of all emanations, that conception is explained. According to the statement of the Supreme Personality of Godhead, Lord Kṛṣṇa, there are two classes of living entities. The Vedas give evidence of this, so there is no doubt about it. The living entities who are struggling in this world with the mind and five senses have their material bodies, which are changing. As long as a living entity is conditioned, his body changes due to contact with matter; matter is changing, so the living entity appears to be changing. But in the spiritual world the body is not made of matter; therefore there is no change. In the material world the living entity undergoes six changes – birth, growth, duration, reproduction, then dwindling and vanishing. These are the changes of the material body. But in the spiritual world the body does not change; there is no old age, there is no birth, there is no death. There all exists in oneness. Kṣaraḥ sarvāṇi bhūtāni: any living entity who has come in contact with matter, beginning from the first created being, Brahmā, down to a small ant, is changing its body; therefore they are all fallible. In the spiritual world, however, they are always liberated in oneness.

— vedicscriptures · exposition · source ↗